THE RESEARCH OF ACTIVITY-BASED MANAGEMENT METHOD

摘要

With the broad application of the Activity-Based Cost Method, Activity-Based Management has drawn our attention increasingly. In the course of implementing the ABM, the traditional technology seldom analyzes the quantitative relations between activity performance and relevant indexes. Based on the basic activitybasod management, this paper extracts 8 performance indexes, and builds a Structural Equation Modeling to analyze the quantitative relations of activity performance and the relevant indexes, in order to provide more scientific support for management decision-making.